Efektivitas Penagihan Pajak Aktif terhadap Penerimaan Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

This research is motivated by the high number of taxpayers who are non compliant, resulting in a significant accumulation of unpaid taxes that could affect tax revenue. To reduce tax arrears, active ta x collection measures are implemented through the issuance of letters of reprimand, forced letters, and warrant to conduct foreclosur ( The aim of this study is to assess the effectiveness of tax collection through the issuance of letters of repriman d, forced letters, and warrant to conduct foreclosur (SPMP) for the period from 2023 to June 2024 on tax revenue at the Low Tax Office Medan Polonia. The effectiveness of tax collection through letters of reprimand, forced letters, and warrant to conduct f oreclosur (SPMP) from 2023 to June 2024 will be measured using effectiveness ratios to determine their effectiveness. This study uses qualitative research methods sourced from primary and secondary data, which is then processed using the descriptive analys is method of the effectiveness ratio. The results of this study can determine the effectiveness of active tax collection with letters of reprimand, forced letters, and warrant to conduct foreclosur (SPMP) on tax revenues that are still classified as ineffe ctive. Judging from the collection with a letters of reprimand in 2023 of 11.63% (ineffective), as of June 2024 it is 824.28% (very effective), collection with a forced letters in 2023 is 25.15% (ineffective), as of June 2024 it is 96.38% (effective), and warrant to conduct foreclosur (SPMP) in 2023 of 58.45% (ineffec tive), as of June 2024 of 0.85% (